Both residents and non-residents are subject to tax in Uzbekistan. Residents are taxed on their worldwide income; non-residents are taxed on income from sources in Uzbekistan.
The PIT rates are as follows:
Personal income of non-resident individuals from sources in Uzbekistan is taxed at the following withholding rates:
There are no local personal income taxes in Uzbekistan.
Last Reviewed - 31 October 2019